PF Contribution is 12% of Basic + DA for all cases. There is a Circular of the PF Dept. stating that if the Basic + DA is below Minimum Wages for that state, then PF should be 12% on Minimum Wages for that state. This circular has been challenged and cases are pending in some courts. The IT Dept. itself is not pursuing the implementation of this circular excepting for reminding everyone that this will be implemented with immediate effect. If the Basic + DA exceeds Rs. 15000 per month at the time of starting an employment in a covered establishment by an employee who does not have an active PF number, then the employee may enrolled if he/she so requests in writing, in which case the PF calculation can be on Rs. 15000 or the actual Basic + DA as mutually agreed by the employee and employer.